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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Prosiding University Research Colloquium
yohani Yohani
Universitas Muhammadiyah Pekajangan Pekalongan
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

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The Assistance Of Accounting Implementation Of Zakat, Infaq, And Operational Funds Based On Financial Reporting And Accounting Standard (PSAK) 109 In The Preparations Of Financial Statements Of National Zakat Agency (BAZNAS) In Pekalongan City Yohani Yohani; Moegiri Moegiri; Rini Hidayah; Muhamad Yusuf
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.539 KB)

Abstract

The National Zakat Agency (BAZNAS) Pekalongan located in Jl. Majapahit No. 8was formed based on the Decree of the Mayor of Pekalongan Number: 451.1/392 of 2016.It has some activities such as carrying out the collection, distribution and utilization ofpublic funds in the form of zakat, and infaq/sadaqah in a professional and transparentmanner. Therefore, it is necessary to be audited by a Public Accounting Firm (KAP) as aform of accountability for financial statements to muzaki. As we know, these funds accepted by civil service staff (ASN) of Pekalongan City,deducted by the payroll clerks. This Zakat received in the last 2 years amounted to Rp.1,041,466,564 (2019) and Rp. 1,396,230,670 (2020), while the Infaq received was Rp.633,654,150 (2019) and Rp. 687,103,358 (2020). These funds are distributed to mustahikin the form of basic necessities for the poor, orphanages, underprivileged children,honorary employees, Koran teachers, ibn sabil, and amil. Besides, these ones are alsostored in the form of deposits and the profit sharing is used as operational funds. Every year the partners (the managers of Pekalongan BAZNAS) routinely makereports in the form of receipts and distributions (tasaruf) of these funds. However, thepartners do not yet have or make consolidated financial reports between zakat, infaq, and operational funds in accordance with applicable accounting standards, namely PSAK109. So that community service activities are needed in the form of assistance in theimplementation of zakat accounting based on the standard in the preparation of thefinancial statements of this agency. So, with the assistance, the Financial Statements ofBAZNAS can be audited by a Public Accounting Firm with a Fair Opinion.
ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Maulidina Azzahra; Yohani Yohani; Khoirul Fatah
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1273

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menemukan bukti empiris yang menunjukkan perbedaan antara harga saham dan laba perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia pada saat sebelum dan di saat terjadinya pandemi Covid-19. Dalam proses penelitian ini terdapat 10 perusahaan sub sektor transportasi yang menjadi sampel penelitian dengan menggunakan teknik pengambilan sampel yaitu purposive sampling. Periode pengamatan yang dilakukan selama triwulan 1, 2 dan 3 tahun 2019 (sebelum terjadi pandemi covid-19) dan triwulan 1, 2 dan 3 tahun 2020 (saat terjadinya pandemi covid-19). Data di penelitian ini adalah menggunakan data sekunder yang bersumber dari https://www.idx.co.id. Teknik analisis pengolahan data mengenakan yaitu Wilcoxon signed rank test dengan bantuan software SPSS versi 27. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan harga saham dan laba perusahaan sub sektor transportasi sebelum dan di saat terjadinya pandemi covid-19 di Indonesia. Hal tersebut diperlihatkan dengan nilai signifikansi 0,002 < 0,05 dan 0,001 < 0,05. Namun dari 10 perusahaan sub sektor transportasi, tidak mengalami perbedaan penurunan secara keseluruhan, yaitu terdapat perusahaan yang mengalami perbedaan yang justru meningkat disaat terjadinya pandemi covid-19.Kata Kunci: Harga Saham, Laba, Perusahaan Sub Sektor Transportasi, Pandemi covid-19ABSTRACTThe purpose of this study was to find empirical evidence that shows the difference between stock prices and profits of transportation sub-sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. In this research process, there were 10 transportation sub-sector companies that became research samples using a sampling technique, namely purposive sampling. The observation period was carried out during quarters 1, 2 and 3 of 2019 (before the covid-19 pandemic occurred) and quarters 1, 2 and 3 of 2020 (during the covid-19 pandemic). The data in this study is using secondary data sourced from https://www.idx.co.id. The data processing analysis technique used is the Wilcoxon signed rank test with the help of SPSS software version 27. The results of this study indicate that there are differences in stock prices and profits of transportation sub-sector companies before and during the covid-19 pandemic in Indonesia. This is shown by the significance value of 0.002 <0.05 and 0.001 <0.05. However, of the 10 transportation sub-sector companies, there is no difference in overall decline, namely there are companies that experience differences that actually increase during the covid-19 pandemic.Keywords: Stock Price, Profit, Transportation Sub-Sector Companies, Covid-19 Pandemic
Co-Authors Khoirul Fatah Maulidina Azzahra Moegiri Moegiri Muhamad Yusuf rini hidayah